[专业英语]注册会计考试常见英语单词辅导 [复制链接]

1.交易性金融资产 Trading financial assets d5y2Y/QO  
2.一年内到期的非流动资产 non-current asset（expire in a year） !|h2&tH  
3.可供出售的金融资产 available-for-sale financial assets（AFS） l :Nxl  
4.持有至到期投资 held-to-maturity investment （HTM） xD#I&.  
5.生产性生物资产 capitalized Biological assets va(9{AXI  
6.开发支出 R&D expense （research and development） \hW73a!  
7.专项应付款 专项accounts payable 2w|u )ow)  
8.预计负债 accrued liability %`QsX {?,  
9.库存股 treasury stock 8MeXVhM
 
10.资产减值损失 Assets Impairment loss F[=lA"F^  
11.对联合企业和合营企业的投资收益 TDIOK  
investment income of joint-venture and partnership 2U'JzE^Do  
12.非流动资产处置损失 disposal loss on non-current liability
(eG]Cp@  
13.基本每股收益 basic EPS（earnings per share） d:pm|C|F  
14.稀释每股收益 diluted EPS（earnings per share） y]]Vp~R:[  
15.非流动负债 non-current liability